Bowen v. Roy (1986) ruled that the government did not violate the First
Amendment by assigning a Native American a Social Security number for
The Supreme Court in 1982 declined to rule that religious liberty
guaranteed in the First Amendment allowed an Amish farmer to not pay Social
Security taxes on behalf of his workers because of his religious beliefs.
In United States v. Lee, the Court ruled it would be problematic to create
a religious liberty exception for taxes.